The debates about inherited wealth and its taxation: an introductory essay

Author(s):  
Daniel Halliday

This chapter considers various arguments both for and against taxing inherited wealth, each of these being associated with some or other type of libertarian outlook. Libertarianism in the Lockean guises (‘left’ and ‘right’ varieties) is distinguished from its classical liberal alternative, which downplays the Lockean emphasis on private property rights in favour of a more defeasible case for small government and low taxation. These different perspectives generate a variety of quite different arguments about inheritance, some more persuasive than others. Some attention is paid to the common claim that inheritance taxes ‘punish’ virtue and generosity. It is then argued that a Rignano scheme may be particularly attractive in light of certain left-libertarian commitments and as a way of accommodating a classical liberal concern about perpetual savings.


Author(s):  
Daniel Halliday

This chapter reviews and criticizes varieties of the luck egalitarian conception of justice. It begins with the ‘naïve’ distinction between choice and circumstance, on which inequalities are permissible insofar as they depend on the former rather than the latter. The bulk of the chapter discusses more sophisticated versions of luck egalitarianism, which either supplement the naïve view with some countervailing principle (e.g. by appeal to personal prerogatives) or by constraining its scope (e.g. by focusing on the mediating effects of institutions). Later parts of the chapter evaluate other contemporary oppositions to inherited wealth grounded in interpretations of reciprocity and a concern about the role of inheritance in enabling freeriding. The chapter ends with a discussion of Ronald Dworkin’s views, which bear a formal resemblance to the position defended in the following two chapters.


1996 ◽  
Vol 81 (1-4) ◽  
pp. 1-16 ◽  
Author(s):  
V. P. Franklin ◽  
Bettye Collier-Thomas

Author(s):  
Thomas Schlich ◽  
Christopher Crenner

2019 ◽  
Vol 48 (4) ◽  
pp. 7-16 ◽  
Author(s):  
Noura Erakat ◽  
Marc Lamont Hill

This introductory essay outlines the context for this special issue of the Journal of Palestine Studies on Black-Palestinian transnational solidarity (BPTS). Through the analytic of “renewal,” the authors point to the recent increase in individual and collective energies directed toward developing effective, reciprocal, and transformative political relationships within various African-descendant and Palestinian communities around the world. Drawing from the extant BPTS literature, this essay examines the prominent intellectual currents in the field and points to new methodologies and analytics that are required to move the field forward. With this essay, the authors aim not only to contextualize the field and to frame this special issue, but also to chart new directions for future intellectual and political work.


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